The US Authorities have issued an “April 2026” revision of the U.S. Section 232 tariff measures that have been in place in various forms for a year. Our colleagues at CECIMO have provided some comments on the changes which will be of interest to members.
Within the machine-tool range 8456–8462, the only tariff code specifically listed is HTS 8457.10.00 (machining centers for working metal), which first appeared in August 2025. No other headings in the 8456–8462 range appear, at this stage, to have been added.
More broadly, the April 2026 revision shifts Section 232 duties for covered products to the full customs value of the imported item, rather than just the steel, aluminum, or copper content, to strengthen enforcement. While no tariffs are to be welcomed, and especially if they extend the coverage, this change will at least make it much easier to assess the value as you will no longer have to work out the value of the metal content – but see below for material of US origin.
The revised system is structured through several annexes (see the attached file):
- Annex I-A lists products subject to a 50% tariff on full value.
- Annex I-B lists products generally subject to a 25% tariff on full value.
- Annex II lists products removed from the prior derivative-product coverage.
- Annex III provides a temporary reduced treatment through 31 December 2027 for certain steel and aluminum derivative products.
- Annex IV contains the technical rules that determine when certain products are covered, including metal-content thresholds and reduced-rate rules linked to U.S. or U.K. origin of the relevant metal.
For Annex III products, a temporary regime applies from 6 April 2026 until 31 December 2027. During that period, the total import duty generally comes to 15%. From 1 January 2028, the standard 25% treatment applies.
There are also important exceptions and reduced-rate rules:
- For derivative products containing qualifying U.S.-origin metal, a more favorable 10% treatment may apply, subject to the specific origin conditions set out in the proclamation and Annex IV.
- For qualifying U.K. products, reduced rates may also apply, where the specific U.K. origin requirements are satisfied.
Regarding HTS 8457.10.00, the code remains relevant under the revised Section 232 framework. The annexes indicate that, for products classified outside Chapters 72, 73, 74, and 76, the Section 232 duty applies only where the relevant metal content meets the threshold set out in Annex IV. In practical terms, if the metal content is below 15% by weight, the duty does not generally apply.
- Below 15%: no Section 232 duty.
- At or above 15%: duty on the full customs value of the machine (generally 15% total through 2027, unless a better rate applies).